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Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fifth Edition, includes Revised Schedule III to the Companies Act, 2013, which provides Balance Sheet and Profit and Loss Account Format. Besides, more illustrations have been provided for easy grasping of the concept. The Schedule VI has also been explained at the appropriate places. While the emphasis throughout is given on the fundamentals, the book also skilfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model.
The book provides an insight into the concepts pertaining to financial accounting in the most simplified way. With clear and concise presentation and systematic discussion of the concepts, the text helps in developing the basic understanding of corporate financial reporting. It explicates the accounting principles and methods stipulated in Ind AS, without going into too much detail to make the book useful to the students without previous accounting knowledge. Primarily, the book is intended as first course for the postgraduate students of management for their papers in Financial Reporting and Financial Statement Analysis. HIGHLIGHTS OF THE BOOK • Case study-based approach. • Ind AS revis...
This extensively revised third edition serves as a textbook for B.Com. and other professional courses in accounting. It covers the new syllabus of Cost Accounting recommended by U.G.C. for B.Com. courses and also the syllabus of Cost Accounting (PE-II Exam., of ICAI). The text is example based and illustrates each concept by providing solved problems that demand the application of the concept. In addition, under the section, "Review Problems", complete solutions to a large number of prob-lems selected from professional examinations have been incorporated. A key feature of the book is discussion at the end of each solution, under "Points to Remember", that provides insights into the problem. Learning cost accounting using this book will be more enjoyable as the problems are interesting and arranged in order of difficulty.
Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fourth Edition, includes Revised Schedule VI on Balance Sheet and Profit & Loss Account Format. The Schedule VI has also been explained at the appropriate places. While the emphasis throughout is on the fundamentals, the book also skilfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combi...
The thoroughly updated and rewritten edition continues to analyze and explain the applications of financial accounting. The new edition comes with the revised Schedule 3. Divided into 17 chapters, the book explains, with the help of tables, boxes and practical examples, all basic accounting principles. The book has been written in a student-friendly manner so that they can comprehend the subject with great ease. The book is intended primarily for the postgraduate students of management, and also for the students preparing for CA, CS and ICWA. Besides, practising managers should find this book handy for analyzing financial statements. NEW TO THIS EDITION • The book comes along with revised Schedule 3 • It also includes a new Section on Fund Flow Statement • It is incorporated with additional Problems on cash flow statement and ratio analysis • The text is prepared based on IFRS (International Financial Reporting Standards) module • The book comes along with an accompanying CD containing chapter-wise PowerPoint presentations.
What are the key objectives of corporate governance? How effective has it been in India? Why has the need for good governance intensified over the last decade? Have the recent developments in the field opened up a wide range of governance issues? This book addresses such debates and provides an insight into advancing and improving corporate governance practices in India. It explores the evolution of corporate governance and discusses crucial aspects such as compensation for executives, gender diversity on Indian boards, ethical business, independent directors, audit committees, corporate governance in state-owned enterprises, and corporate social responsibility. The volume also critically examines important provisions of the Companies Act, 2013 along with the revised clause 49. With essays from distinguished academics, practitioners, and research scholars, it brings out contemporary perspectives on the provisions, challenges, and opportunities in the field within a comparative global context.
This book features high-quality, peer-reviewed research papers presented at the International Conference on Smart Technologies in Data Science and Communication (Smart-DSC 2019), held at Vignan’s Institute of Information Technology (Autonomous), Visakhapatnam, Andhra Pradesh, India on 13–14 December 2019. It includes innovative and novel contributions in the areas of data analytics, communication and soft computing.